Komparace účtování a oceňování zásob dle české legislativy a dle IAS/IFRS

Abstract

Bachelor thesis is devoted to comparing of accounting and valuation of inventory according to Czech Legislation and to international accounting IAS/IFRS standards. The thesis is divided into theoretical and practical parts. The theoretical part is divided into two chapters. The first chapter deals with the inventory from the perspective of Czech legislation. The second chapter deals with the theoretical reserves from the perspective of international standard IAS 2 – Inventories. The practical part is focused on a sample of individual differences in the examples. In conclusion are described important findings regarding the issue.